Read the full judgment text of HCSA 000001/1973 on BabelCite. This High Court CFI judgment.
1. This is an appeal against an order of a District Judge dismissing an appeal against the assessment by the Collector of Stamp Revenue of the stamp duty payable upon an Assignment dated 21st May 1971. The consideration stated in the Assignment was a sum of $3,700,000 and when the instrument was first presented for stamping it was accepted that that was a proper figure and the instrument was stamped under head 19(2) of the Stamo Ordinance. Upon inquiry the Collector of Stamp Revenue came to the